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2001 (8) TMI 244 - AT - Central ExciseExtract: ....... impugned order is set aside and matter remanded for de novo consideration in terms of law after granting full opportunity to the appellants to establish their case that the units are not clubbable and that demands are barred by time and further grounds taken before the ld. Commissioner as well as before us. Thus, the Appeals are allowed by remand.
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